Gross value of estate vs net value

Hiya, please could you confirm what exactly is included in the gross value of the estate? Does this include regular lifetime gifts made within the last 7 years? Also, on the net value, does this include monthly outgoings? I saw online it may need to include utility bills?

Hi,
An estate after death is made up of absolutely everything a person owned when they were alive.  
Dealing with the estate of someone who's died
Thankyou